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| Author: | Jiang, Yaoming |
| Title: | Several issues concerning studies of quality cost (original in Chinese) |
| Journal: | Journal of Zhongnan University of Finance and Economics (c)
1999 : 1, p.102-106 |
| Index terms: | QUALITY CONTROL COST CONTROL COSTS |
| Language: | chn |
| Abstract: | Quality cost is a newly emerging management cost. Independent of fiscal accountancy, it needs independent accounting. Only in this way, can the need of comprehensive quality management be satisfied. The traditional concept of quality cost needs to be transformed and expanded in two aspects--connotation and extension. The definition of quality cost is the total cost for guaranteeing and improving quality (including development) and the direct economic losses resulting from guaranteeing and improving quality (including development). It includes the costs of prevention, appraisal, trouble, treatment, improvement of quality, guarantee of external quality. The final combina- |
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